DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING?

WIRALESTARI, WIRALESTARI and RISKI, HERNANDO DO DIRECTORS AND TAX AGRESSIVENESS AFFECT FRAUDULENT FINANCIAL REPORTING? JURNAL AKUNTANSI, 9 (3). pp. 219-226. ISSN E-ISSN 2303-0364, ISSN 2303-0356

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Abstract

Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present research aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting. The subject of this research is manufacturing companies listed in Indonesia Stock Exchange. This research using logistic regression analysis. The results of this research show that, firstly, effective directors’ supervision has significant influence to diminishing fraudulent financial reporting. Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well. Secondly, tax aggressiveness has significant influence to diminishing fraudulent financial reporting. Key words: Directors, tax aggressiveness, fraudulence in financial reporting

Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: Wiralestari
Date Deposited: 22 Mar 2021 19:08
Last Modified: 22 Mar 2021 19:08
URI: https://repository.unja.ac.id/id/eprint/17961

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